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User Friendly Budgets
2012-13

HUNTERDON - CALIFON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time132125135
spacing
Pupils on Roll - Special Full-Time151515
Private School Placements100
spacing
Pupils Sent to Other Dists-Spec Ed Prog542
Pupils Received0914

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 10,000 13,106
Revenues from Local Sources:
Local Tax Levy 10-1210 1,928,764 1,967,339 2,004,785
Tuition 10-1300 0 20,000 25,500
Unrestricted Miscellaneous Revenues 10-1XXX 0 2,000 1,501
SUBTOTAL  1,928,764 1,989,339 2,031,786
Revenues from State Sources:
Extraordinary Aid 10-3131 2,575 0 0
Categorical Special Education Aid 10-3132 91,501 91,501 93,417
Equalization Aid 10-3176 95,049 116,826 151,024
Categorical Security Aid 10-3177 0 0 1,919
Categorical Transportation Aid 10-3121 0 0 2,690
SUBTOTAL  189,125 208,327 249,050
Revenues from Federal Sources:
SUBTOTAL  5,787 4,000 0
Adjustment for Prior Year Encumbrances  0 29,416 0
Actual Revenues (Over)/Under Expenditures  63,389 0 0
TOTAL OPERATING BUDGET  2,187,065 2,241,082 2,293,942
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 3,062 1,969 1,674
Title IV 20-4471-4474 64 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 38,575 38,190 32,461
Other 20-4XXX 14,978 24,916 21,179
TOTAL REVENUES FROM FEDERAL SOURCES  56,679 65,075 55,314
TOTAL GRANTS AND ENTITLEMENTS  56,679 65,075 55,314
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 129,243 125,971 126,343
TOTAL REVENUES FROM LOCAL SOURCES  129,243 125,971 126,343
Revenues from State Sources:
Debt Service Aid Type II 40-3160 44,542 43,414 43,542
TOTAL LOCAL REPAYMENT OF DEBT  173,785 169,385 169,885
Actual Revenues (Over)/Under Expenditures  -70 0 0
TOTAL REPAYMENT OF DEBT  173,715 169,385 169,885
TOTAL REVENUES/SOURCES  2,417,459 2,475,542 2,519,141
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,417,459 2,475,542 2,519,141

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX761,156769,227745,921
Special Education 11-2XX-100-XXX265,796281,635285,816
Basic Skills/Remedial 11-230-100-XXX11,2390250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,44914,26316,200
School Sponsored Athletics 11-402-100-XXX7,90112,30112,041
Support Services:
Tuition 11-000-100-XXX108,70449,41067,039
Health Services 11-000-213-XXX29,03230,04730,309
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21767,56893,279130,268
Child Study Teams 11-000-219-XXX114,475112,251113,700
Educational Media Services - School Library 11-000-222-XXX46,72662,95262,476
Instructional Staff Training Services 11-000-223-XXX3982,0753,826
General Administration 11-000-230-XXX74,58774,41365,519
School Administration 11-000-240-XXX48,39851,55149,152
Central Svcs & Admin Info Technology 11-000-25X-XXX56,23264,18065,939
Operation and Maintenance of Plant Services 11-000-26X-XXX174,567215,901197,831
Student Transportation Services 11-000-270-XXX83,90464,72185,252
Personal Services - Employee Benefits 11-XXX-XXX-2XX325,933342,876362,403
Total Support Services Expenditures 1,130,5241,163,6561,233,714
TOTAL GENERAL CURRENT EXPENSE 2,187,0652,241,0822,293,942
CAPITAL EXPENDITURES
OPERATING BUDGET GRAND TOTAL 2,187,0652,241,0822,293,942
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX3,0621,9691,674
Title IV 20-XXX-XXX-XXX6400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX38,57538,19032,461
Other Special Projects 20-XXX-XXX-XXX14,97824,91621,179
Total Federal Projects 56,67965,07555,314
TOTAL GRANTS AND ENTITLEMENTS 56,67965,07555,314
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX173,715169,385169,885
TOTAL REPAYMENT OF DEBT 173,715169,385169,885
Total Expenditures 2,417,4592,475,5422,519,141
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,417,4592,475,5422,519,141

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget204,552173,869185,646172,540
  Repayment of Debt07000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,99713,51813,92615,19314,278
Total Classroom Instruction8,8789,1669,0859,8759,221
Classroom-Salaries and Benefits8,4788,7778,6849,5028,789
Classroom-General Supplies and Textbooks337309288274259
Classroom-Purchased Services and Other628011398172
Total Support Services1,3111,7501,9412,1472,271
Support Services-Salaries and Benefits1,0381,4041,4411,5511,458
Total Administrative Costs1,5381,2951,2611,4391,279
Administration-Salaries and Benefits1,026755768838757
Legal Costs04926617
Total Operations and Maintenance of Plant1,1431,1831,4651,5421,319
Operations & Maintenance of Plant-Salary & Ben.490520586655544
Board Contribution to Food Services00000
Total Extracurricular Costs127124175190188
Total Equipment Costs70000
Employee Benefits as a % of Salaries22.623.524.523.826

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • Frenchtown BOE- Shared Business Administrator
  • Milford BOE- Shared Business Administrator
  • Lebanon BOE - sending special education students
  • Tewksbury BOE- transportation
  • High Bridge BOE- sending special education students
  • HCESC - transportation, bidding
  • Delaware Valley RHS - transportation
  • NHVRHS - curriculum articulation
  • Competitive Bidding - HCESC, ACT (telephone), ACES (electric), Middlesex
  • Regional ESC

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,986,062 (A)
Estimated Net Taxable Valuation (as of 02/27/2012)147,317,525 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3482 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,112,220 (D)
Estimated Net Taxable Valuation (as of 02/27/2012)147,317,525 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.4338 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,986,062 (G)
Estimated Equalized Valuation (as of 10/01/2011)148,210,915 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3400 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,112,220 (J)
Estimated Equalized Valuation (as of 10/01/2011)148,210,915 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4251 (L)

 

Administrative Salaries
Employee Name: Dr. Kathleen Prystash 
Job TitleSuperintendent Principal/CST Director 
Base Annual Salary133,746 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,680 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,542 
  Description of: 
   Buyback of Sick Days at the End of ContractUp to max of $15,000 
   Buyback of Vacation Days at the End of ContractMax of 10 days 
   Buyback of Personal Days at the End of ContractThe board does not offer this option 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashThe board does not offer this option 
   Annual Option to Buy Back Vacation Time in CashThe board does not offer this option 
   Annual Option to Buy Back Personal Time in CashThe board does not offer this option 
   All Other In-Kind or Other Remuneration 
Additional Comments